Arkansas Power of Attorney Laws: Durable, Medical, and Financial POA (2026)

Arkansas adopted the Uniform Power of Attorney Act in 2011, codifying it at Ark. Code Ann. sections 28-68-101 through 28-68-403 (Act 805 of 2011, effective January 1, 2012). Under that law, a power of attorney executed on or after January 1, 2012, is durable by default: the document remains effective even if the principal later becomes incapacitated, unless it expressly states otherwise. Execution requires the principal's signature; a signature acknowledged before a notary public is presumed genuine and unlocks the third-party acceptance rules that make the document usable at banks and other institutions. Healthcare authority is entirely separate, governed by the Arkansas Healthcare Decisions Act, Ark. Code Ann. sections 20-6-101 through 20-6-118 (Act 1264 of 2013, effective October 1, 2013).

What a Power of Attorney Does in Arkansas

A power of attorney is a written document in which a principal grants an agent authority to act on the principal's behalf. Under Ark. Code Ann. section 28-68-102, the term "power of attorney" covers any writing or record that grants authority to an agent to act in the place of the principal, whether or not the phrase "power of attorney" is used.

The scope of authority depends entirely on what the document specifies. A general financial POA can authorize the agent to manage bank accounts, pay bills, buy and sell real estate, manage investments, file tax returns, and handle virtually any financial or legal matter. A limited POA may cover only a single defined transaction, such as signing closing documents at a real estate sale.

Every power of attorney, regardless of how broadly drafted, terminates at the principal's death. At that point, the personal representative of the estate takes over. No agent authority survives death.

Durable Power of Attorney in Arkansas

The signature rule of the 2011 Act is durability by default. Under Ark. Code Ann. section 28-68-104, a power of attorney created under Chapter 68 is durable unless it expressly provides that it is terminated by the incapacity of the principal. If a document says nothing about what happens upon incapacity, it stays in effect.

This default matters most for estate and incapacity planning. A durable POA allows the agent to continue managing the principal's finances during hospitalization, illness, or cognitive decline, exactly when that authority is most needed. A non-durable POA, by contrast, expires the moment the principal loses capacity, leaving families without a way to manage finances without going to court for a guardianship or conservatorship.

Principals who want a "springing" POA, one that activates only upon incapacity rather than immediately, may do so under section 28-68-109. That section allows the document to specify a future date or contingency, including incapacity, as the trigger for the agent's authority. When triggered by incapacity, a physician or licensed psychologist may determine in writing that the condition has occurred.

How to Create a Valid Arkansas Power of Attorney

Under Ark. Code Ann. section 28-68-105, a power of attorney must be signed by the principal, or signed in the principal's conscious presence by another individual directed by the principal to sign the principal's name on the document.

Notarization. The statute provides that a signature on a power of attorney is presumed to be genuine if the principal acknowledges the signature before a notary public or other individual authorized by law to take acknowledgments. While notarization is technically not required for a POA to be legally valid, it carries two significant practical benefits. First, it creates the presumption of genuine signature that third parties may rely on in good faith. Second, it triggers the acceptance obligation under section 28-68-120: a person presented with an acknowledged statutory form POA must either accept it or request a certification, translation, or opinion of counsel within seven business days. Refusal without justification can result in a court order mandating acceptance plus liability for attorney fees. For these reasons, notarization is strongly recommended in practice.

Witnesses. The Uniform Power of Attorney Act does not require witnesses for a financial POA. The statutory form provided in section 28-68-301 calls for notarization of the principal's signature but makes no provision for witnesses. Arkansas does retain a separate older subchapter (sections 28-68-301 through 28-68-313) for small-property POAs that may involve court or witness formalities, but those provisions are largely superseded for modern drafting.

Statutory form. Arkansas provides a voluntary statutory form power of attorney at Ark. Code Ann. section 28-68-301. The form uses initialed authority categories and a notarial acknowledgment block. Any document meeting the signature requirement of section 28-68-105 is legally valid whether or not it uses the statutory form.

What an Arkansas Agent Can and Cannot Do

The scope of an agent's authority is defined by the document. Under Ark. Code Ann. section 28-68-201(c), if the POA grants authority to do all acts the principal could do, the agent has the general authority described in sections 28-68-204 through 28-68-216. Under section 28-68-202, an agent also has authority described in those sections if the power of attorney refers to general authority with respect to the descriptive terms for the subjects stated in those sections. Those categories cover real property, tangible personal property, stocks and bonds, commodities and options, banking and financial institutions, business operations, insurance and annuities, estates and trusts, claims and litigation, personal and family maintenance, government benefits, retirement plans, taxes, and gifts.

Actions requiring express authorization. Under Ark. Code Ann. section 28-68-201, an agent may not, without explicit language in the document granting the authority, do any of the following on behalf of the principal:

• Amend, revoke, or terminate an inter vivos trust
• Make a gift (even when authorized, subject to the limits of section 28-68-217)
• Create or change rights of survivorship
• Create or change a beneficiary designation
• Delegate authority granted under the power of attorney
• Waive the principal's right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under a retirement plan
• Exercise fiduciary powers that the principal has authority to delegate

An agent who is not an ancestor, spouse, or descendant of the principal may not use the authority to benefit themselves or someone to whom the agent owes a legal obligation of support, unless the document specifically permits that.

Agent duties. Under Ark. Code Ann. section 28-68-114, an agent who has accepted appointment must act in accordance with the principal's reasonable expectations to the extent known, act in good faith, act only within the scope granted, act loyally for the principal's benefit, avoid conflicts of interest, act with care and diligence, keep a record of all receipts and transactions, and cooperate with any person who has authority to make healthcare decisions for the principal.

Healthcare is excluded. Under section 28-68-103, the Uniform Power of Attorney Act does not apply to a power to make healthcare decisions. A financial POA under Chapter 68 cannot grant authority over medical treatment.

Health Care Decisions and Medical POA in Arkansas

Healthcare authority in Arkansas is governed by a separate statute: the Arkansas Healthcare Decisions Act, Ark. Code Ann. sections 20-6-101 through 20-6-118, enacted as Act 1264 of 2013 and effective October 1, 2013. The Act defines "power of attorney for health care" as the authority of an agent to make healthcare decisions for the individual granting the power (section 20-6-102(17)).

An adult or emancipated minor may execute an advance directive for health care that authorizes an agent to make any healthcare decision the principal could make if the principal had capacity. The advance directive may also include individual instructions about specific treatments, such as whether to administer CPR, use artificial nutrition and hydration, or pursue life-sustaining treatment.

Execution requirements. Under Ark. Code Ann. section 20-6-103, an advance directive must be in writing and signed by the principal. It must then be either notarized or witnessed by two competent adults. If witnessed, at least one witness must not be related to the principal by blood, marriage, or adoption, and must not stand to inherit any portion of the principal's estate. A witnessed directive must include an attestation clause confirming the witnesses comply with those requirements.

When authority activates. Unless the advance directive provides otherwise, an agent's authority becomes effective only upon a determination that the principal lacks capacity, and ceases if the principal recovers capacity (section 20-6-103(c)). The designated physician makes that determination in writing, which is recorded in the principal's clinical records.

Revocation of health care designation. Under section 20-6-104, a principal with capacity may revoke the designation of an agent only by a signed written statement or by personally informing the supervising healthcare provider. A court decree of divorce, annulment, or legal separation automatically revokes a prior designation of a spouse as agent, unless the advance directive provides otherwise.

The State Board of Health has adopted official form templates under Section 2 of Act 1264 of 2013. These include an Advance Care Plan form and an Appointment of Health Care Agent form, both of which provide guidance on completing a valid Arkansas advance directive.

Revoking or Ending an Arkansas Power of Attorney

Under Ark. Code Ann. section 28-68-110, a financial power of attorney terminates when any of the following occurs:

• The principal dies
• The principal revokes the power of attorney
• The power of attorney reaches its stated expiration date or the stated purpose is accomplished
• The principal becomes incapacitated, if the document is non-durable
• The principal revokes the agent's authority and no successor agent is available

An agent's authority specifically terminates when the principal revokes it, when the agent dies, becomes incapacitated, or resigns, or when a legal action is filed for dissolution or annulment of the agent's marriage to the principal or for their legal separation (unless the document provides otherwise).

Revocation does not require any specific form. A principal may revoke by written statement, by a new POA that expressly revokes prior instruments, or by any clear communication of intent. Note that executing a new POA does not automatically revoke an earlier one unless the new document expressly states that it does (section 28-68-110(f)).

To protect against third parties who may continue relying on a revoked POA, the principal should promptly deliver written notice to the former agent and to any banks, brokerages, title companies, or other institutions holding the instrument. Under section 28-68-110, an agent or third party who acts in good faith without actual knowledge of a termination is not liable, and those acts bind the principal's estate. Prompt notification is therefore the principal's best protection.

For a broader comparison of how powers of attorney work across all fifty states, see our national Power of Attorney guide.

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This page provides general legal information about Arkansas power of attorney laws and is not legal advice. Estate planning documents involve individual circumstances that an attorney licensed in Arkansas should assess. Consult a qualified Arkansas attorney before executing or relying on a power of attorney document.

Last reviewed: May 2026. Governing statutes: Ark. Code Ann. sections 28-68-101 to 28-68-403 (Uniform Power of Attorney Act, Act 805 of 2011); Ark. Code Ann. sections 20-6-101 to 20-6-118 (Arkansas Healthcare Decisions Act, Act 1264 of 2013).

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